BETA

19 Amendments of Engin EROGLU related to 2020/2254(INL)

Amendment 2 #
Motion for a resolution
Citation 16 a (new)
— having regard to the European Parliament’s report on the implementation of the EU requirements for exchange of tax information: progress, lessons learnt and obstacles to overcome (2020/2046(INI)),
2021/11/16
Committee: ECON
Amendment 5 #
Motion for a resolution
Citation 16 b (new)
— having regard to the European Parliament’s report on reforming the EU policy on harmful tax practices (including the reform of the Code of Conduct Group) (2020/2258(INI)),
2021/11/16
Committee: ECON
Amendment 14 #
Motion for a resolution
Recital B
B. whereas a swift recovery requires a strong economic and fiscal policy response through reforms and investments ensuring, inter alia: (i) an effective level playing field for businesses, including less red tape to promote competition, as well as both domestic trade and trade within the Single Market, supported by a simple, digital and more predictable tax environment; (ii) securing tax revenues for Member States to finance the recovery and reduce debt to GDP and (iii) fair taxation of businesses and citizens, enhancing transparency and both trust in society and fair competition through coordinated and digitalised reporting systems;
2021/11/16
Committee: ECON
Amendment 21 #
Motion for a resolution
Recital D
D. whereas there is a need to build more mutual trust and cooperation between the tax authorities of the Member States and share best practices across the Member States in view of consolidating and harmonising national reporting systems;
2021/11/16
Committee: ECON
Amendment 46 #
Motion for a resolution
Paragraph 2
2. Believes that the Commission’s decision to carry out initiatives aimed at enhancing cooperation among tax authorities and increased harmonisation of procedural rules across the single market is of the highest importance; welcomes the Commission’s initiative for the ‘EU cooperative compliance programme’ as a method of closer cooperation between tax authorities and business and recommends clear eligibility and functioning rules, as well as a potential expansion of the programme towards VAT-related issues;
2021/11/16
Committee: ECON
Amendment 51 #
Motion for a resolution
Paragraph 3
3. Welcomes the Commission's proposal to modernise, simplify and harmonise VAT requirements, using transaction-based 'real time' reporting and e-invoicing; notes that such reporting needs to be taxpayer-friendly while allowing tax administrations to have an overview of the various transactions in real-time, facilitating the prevention and detection of fraud and risky economic operators; considers that reporting requirements and tax forms should converge across the Member States; believes that the use of the data-mining tool Transaction Network Analysis (TNA) represents anone of the available wayoptions to reduce tax fraud and promotes its further development and sharing of best practices among Member States;
2021/11/16
Committee: ECON
Amendment 56 #
Motion for a resolution
Paragraph 4
4. Recalls that any tax measures, temporary or not, should foster and not hamper the competitiveness of European businesses; stresses that the reporting requirements should not generate higher administrative costs for economic actors, notably for small and medium-sized enterprises (SMEs); notes that to effectively address lost tax revenues, better quality and possible higher quantities of data may be needed, but only data effectively used, and collected from taxpayers only once with utmost security, should be collected; notes that data should aim to simplify various obligations of taxpayers, in particular in the area of VAT returns and recapitulative statements, while artificial intelligence (AI) and various softwares should be used to maximise the effectiveness of the use of data;
2021/11/16
Committee: ECON
Amendment 65 #
Motion for a resolution
Paragraph 4 b (new)
4 b. Recalls that the Fiscalis program for the period 2021-2027, with a budget of EUR 269 million, aims to fight tax injustice by helping national tax authorities to cooperate better to combat tax fraud, tax evasion and aggressive tax planning;
2021/11/16
Committee: ECON
Amendment 71 #
Motion for a resolution
Paragraph 6
6. Recalls that tax transparency and certainty based on clear respective rights and duties is the main principle on which to build mutual trust between taxpayers; supports, in that context, the formalisation of the Charter on taxpayer’s rights, more consistency on tax residence rules for individuals and an increased exchange of information; believes that further development and the identification of gaps in effective European dispute resolution mechanism need to be considered;
2021/11/16
Committee: ECON
Amendment 73 #
Motion for a resolution
Paragraph 6 a (new)
6 a. Notes that Member States are legally bound to send data only for those categories for which information is already available and as a consequence there is still a general lack of information concerning certain categories of income and assets; calls on the Commission to extend the automatic exchange of information to crypto-assets (DAC8);
2021/11/16
Committee: ECON
Amendment 75 #
Motion for a resolution
Paragraph 6 b (new)
6 b. Welcomes the actions undertaken by the Commission in the area of prevention and resolution of double VAT taxation disputes; notes that such disputes are likely to increase due to emerging economic trade models;
2021/11/16
Committee: ECON
Amendment 79 #
Motion for a resolution
Paragraph 7
7. Notes that the Union decision- making process is not promoting change, as tax policy is a national prerogative and subject to unanimity; regrets that the current situation sometimes leads to an uneven or inconsistent application of tax regulations and to a delay in harmonisation of tax practices across the Union; calls on the Commission and the Member States to ensure more harmonised and consistent tax rules and their implementation, to protect the functioning of the single market and to assure the principle of “taxing where profit is generated”;
2021/11/16
Committee: ECON
Amendment 105 #
Motion for a resolution
Paragraph 9 a (new)
9 a. Recalls that the modernisation of the VAT system and the shift towards a more coherent and convergent VAT system across the Union should be addressed urgently9a; notes that a further simplification of the VAT-system can be achieved through a further broadening of the One-Stop-Shop towards all B2C transactions of goods and the transfer of own-stock, allowing companies to only register for VAT in one country; _________________ 9aAs per the EPRS' EAVA (September 2021), the estimated added value of the extended cooperation between the Member States plus the full implementation of the OSS could bring a reduction of est. €29 billion of the VAT gap, and a reduction of est. €10 billion in compliance costs for businesses, page 39.
2021/11/16
Committee: ECON
Amendment 107 #
Motion for a resolution
Paragraph 10
10. Stresses that tackling the VAT gap and tax fraud should be an urgent priority for the Union and the Member States in the post-COVID-19 economy; expresses its concern about the level of the VAT gap estimated at around EUR 140 billion in 2018, whereof EUR 50 billion is related to cross-border tax evasion and fraud; notes with concern that according to the Commission’s assessment, the VAT gap could rise to more than EUR 160 billion due to COVID-19; notes that the complex composition of the VAT gap requires multiple actions, tailored to the specific parts of the drivers behind the gap;
2021/11/16
Committee: ECON
Amendment 108 #
Motion for a resolution
Paragraph 10 a (new)
10 a. Stresses that Member States still use various criteria to determine tax residence status, creating a risk of double taxation or double non-taxation; recalls in this regard the July 2020 Commission action plan announcing a Commission legislative proposal in 2022/2023 clarifying where taxpayers that are active across borders in the Union are to be considered residents for tax purposes; looks forward to this Commission’s proposal which should aim at ensuring a more consistent determination of tax residence within the Single Market;
2021/11/16
Committee: ECON
Amendment 114 #
Motion for a resolution
Paragraph 10 b (new)
10 b. Welcomes the review of the current VAT exemption on financial services, in particular following the withdrawal of the United Kingdom from the Union and the revision of the national rules in this area; stresses that the review should ensure that VAT rules on financial services are fit for current digital economy, including Fintech, and that an international level playing field is maintained for Union companies;
2021/11/16
Committee: ECON
Amendment 128 #
Motion for a resolution
Paragraph 11
11. Highlights that the current global tax environment is outdated, and can only be fully addressed on a global level; considers that athe multilateral agreement negotiatedreached at the OECD/G20 Inclusive Framework on BEPS is a unique opportunity to make international tax architecture more consistent with the development of the economy by further addressing the distortions of fair competition in the market, which was accentuated during the COVID-19 crisis and highlighted problems related to the taxing of large multinational enterprises (MNEs);
2021/11/16
Committee: ECON
Amendment 139 #
Motion for a resolution
Paragraph 13
13. Notes that the reduction of the estimated gap10 due to corporate tax avoidance at around EUR 35 billion per year from the previous Commission estimations of EUR 50-70 billion before anti-BEPS measures were introduced and the correlation between an improvement and the legislative efforts on tax avoidance carried out by the Commission; notes the implementation of the 2019 Anti-Tax Avoidance Directive and requests the need for an evaluation report by the Commission on its impact and implementation; stresses that situations where some firms are still able to reduce their tax bill is undermining fair competition in the single market and often harming the competitiveness of SMEs; _________________ 10 COM(2020) 312 final, page 5. There are other estimations, for example by the European Parliament, with estimated losses from financial crime, tax evasion and tax avoidance amounting to EUR 190 bn. Based on the OECD's comprehensive work in the Base Erosion Profit Shifting report (BEPS), Action 11, global revenue losses before any of the anti-BEPS measures were decided amounted to some USD 100-240 billion or 0.35 per cent of global GDP. The EU Commission estimated that some EUR 50-70 billion was attributable to the EU before the Anti-Tax Avoidance Directives I and II were agreed on by Member States.
2021/11/16
Committee: ECON
Amendment 142 #
Motion for a resolution
Paragraph 14
14. Welcomes the historic two-pillar agreement reached at the G7OECD/G20 levelsInclusive Framework on the allocation of taxing rights and the application of a minimum effective tax rate of at least 15% on the global profits of MNEs; notes the need for effective implementationagreement requires all participants “to remove digital services taxes and other relevant similar measures (..) and to commit to not introducing such measures in the future”; notes the need for effective implementation of the two-pillar solution with the aim of ensuring a fairer distribution of profits and taxing rights among countries with respect to the largest and most profitable multinational companies; calls on the Commission to make the necessary legislative proposals to implement the agreement into Union law as quickly as possible after the finalisation of the technical work on the OECD approach; calls on the Council to swiftly adopt such proposals to have the agreeement effective in 2023;
2021/11/16
Committee: ECON